Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an estimate of the number of UK-based (a) kitchen and (b) kitchen components manufacturers that have (i) entered administration and (ii) ceased trading since 1 January 2024.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Government continues to monitor the UK corporate sector, including insolvency trends, using official data and engaging with firms and business groups to inform policy decisions.
The Government has taken a number of measures to make the tax system competitive and give businesses, including those in the kitchen manufacturing sector, the stability and predictability they need to invest and grow.
In the Corporate Tax Roadmap, the Government committed to maintain the Small Profits Rate and marginal relief at their current rates and thresholds, as well as to maintain the £1 million Annual Investment Allowance. The Government also protected the smallest businesses from the impact of the increase to Employer National Insurance by more than doubling the Employment Allowance to £10,500.
The Department for Business and Trade recently published ‘Backing your business: our plan for small and medium-sized businesses’ which set out a long-term direction for the Government’s support for smaller firms. This went further than any previous government, introducing the most significant package of legislative reforms in 25 years to tackle late payments. The plan unlocks billions of pounds in finance to support businesses to invest, removes unnecessary red tape, and delivers growth-boosting support with a new Business Growth Service to unlock business potential.Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Government policies over the last 12 months on the financial stability of small and medium-sized kitchen manufacturers.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Government continues to monitor the UK corporate sector, including insolvency trends, using official data and engaging with firms and business groups to inform policy decisions.
The Government has taken a number of measures to make the tax system competitive and give businesses, including those in the kitchen manufacturing sector, the stability and predictability they need to invest and grow.
In the Corporate Tax Roadmap, the Government committed to maintain the Small Profits Rate and marginal relief at their current rates and thresholds, as well as to maintain the £1 million Annual Investment Allowance. The Government also protected the smallest businesses from the impact of the increase to Employer National Insurance by more than doubling the Employment Allowance to £10,500.
The Department for Business and Trade recently published ‘Backing your business: our plan for small and medium-sized businesses’ which set out a long-term direction for the Government’s support for smaller firms. This went further than any previous government, introducing the most significant package of legislative reforms in 25 years to tackle late payments. The plan unlocks billions of pounds in finance to support businesses to invest, removes unnecessary red tape, and delivers growth-boosting support with a new Business Growth Service to unlock business potential.Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will take steps to improve the competitiveness of UK-based kitchen manufacturers through the tax system.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government has taken a number of measures to make the tax system competitive and give businesses, including those in the kitchen manufacturing sector, the stability and predictability they need to invest and grow.
For instance, the Corporate Tax Roadmap, published at Autumn Budget 2024, committed to capping the CT rate at 25% for the duration of parliament, the lowest headline rate of CT in the G7. These taxes are also by some of the most generous business investment tax reliefs and allowances in the OECD, such as the Annual Investment Allowance of £1 million per year and Full Expensing, to encourage investment and increase the competitiveness of UK companies internationally.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 5 September 2025 to Question 71209 on Motor Vehicles: Excise Duties, if she will make an estimate of the amount of tax that will be raised from Double Cab Pick Up vehicles being taxed as cars in (a) 2025-6, (b) 2026-7, (c) 2027-8, (d) 2028-9 and (e) 2029-30.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The estimated amount of tax that will be raised from double cab pick-up vehicles being treated as cars has been estimated as follows:
| 2025-26 | 2026-27 | 2027-28 | 2028-29 | 2029-30 |
Exchequer Impact (£m) | 140 | 235 | 270 | 280 | 285 |
As with most tax measures in the Budget the main uncertainties in this costing relate to the size of the tax base and the behavioural response to the measure in the usual way.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an estimate of the number of state pensioners that have had their taxable pension income miscalculated due to HMRC applying 52 weeks of the uprated rate rather than accounting for the weeks paid at the previous year’s rate.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is committed to making sure older people can live with the dignity and respect they deserve in retirement. The State Pension is the foundation of the support available to them. Over the course of this Parliament, the yearly amount of the full new State Pension is currently projected to go up by around £1,900 based on the Office for Budget Responsibility's latest forecast.
In line with the Government's commitment to the Triple Lock for the duration of this parliament, over 12 million pensioners have benefitted from a 4.1 per cent increase to their basic or new State Pension this year. Those on a full new State Pension will be getting an additional £470 a year. The extra income comes on top of a substantial increase in 2024/25, which saw those receiving a full new State Pension get a £900 boost.
When it comes to taxes, social security benefits are treated differently depending on why they are paid. Generally, benefits that replace income, like the State Pension, are taxable. The Personal Allowance - the amount an individual can earn before paying tax - will continue to exceed the basic and full new State Pension in 2025/26. This means pensioners whose sole income is the full new State Pension or basic State Pension without any increments will not pay any income tax.
Most pensioners who pay tax on their State Pension are in Pay As You Earn. For these customers, HMRC calculates how much State Pension an individual accrues each year by calculating one week at the old rate of State Pension and 51 weeks at the new rate and adjusting their tax code accordingly. This means most pensioners pay the right amount of tax in real time.
HMRC has become aware that for a sub-set of individuals in receipt of the State Pension, a calculation error means that their tax is calculated based on 52 weeks at the new rate. The difference in tax owed is approximately £5. Affected individuals can call HMRC to amend any incorrect figures of State Pension.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure HMRC tax calculations accurately reflect the period in which state pension upratings apply; and whether HMRC has a planned date for resolving this issue.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is committed to making sure older people can live with the dignity and respect they deserve in retirement. The State Pension is the foundation of the support available to them. Over the course of this Parliament, the yearly amount of the full new State Pension is currently projected to go up by around £1,900 based on the Office for Budget Responsibility's latest forecast.
In line with the Government's commitment to the Triple Lock for the duration of this parliament, over 12 million pensioners have benefitted from a 4.1 per cent increase to their basic or new State Pension this year. Those on a full new State Pension will be getting an additional £470 a year. The extra income comes on top of a substantial increase in 2024/25, which saw those receiving a full new State Pension get a £900 boost.
When it comes to taxes, social security benefits are treated differently depending on why they are paid. Generally, benefits that replace income, like the State Pension, are taxable. The Personal Allowance - the amount an individual can earn before paying tax - will continue to exceed the basic and full new State Pension in 2025/26. This means pensioners whose sole income is the full new State Pension or basic State Pension without any increments will not pay any income tax.
Most pensioners who pay tax on their State Pension are in Pay As You Earn. For these customers, HMRC calculates how much State Pension an individual accrues each year by calculating one week at the old rate of State Pension and 51 weeks at the new rate and adjusting their tax code accordingly. This means most pensioners pay the right amount of tax in real time.
HMRC has become aware that for a sub-set of individuals in receipt of the State Pension, a calculation error means that their tax is calculated based on 52 weeks at the new rate. The difference in tax owed is approximately £5. Affected individuals can call HMRC to amend any incorrect figures of State Pension.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 July 2025 to Question 63330 on Cabinet Office: Electronic Purchasing Card Solution, on what date the event took place; where it took place; who attended; and what the cost of the event was.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The expenditure for PYM ARTEMISPLUS EXPRE, made via the Electronic Purchasing Card Solution, was made for a training event on the 25-26th September 2024 with 75 attendees, including over 70 Government of Philippines officials in Manila, and totalled £777.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many applications were made to the Chief Secretary to the Treasury under the approval of senior pay process for salaries above (a) £150,000 and (b) £174,000 since 4 July 2024; how many of those applications were (i) approved and (ii) rejected; and how many applications were (A) approved and (B) rejected for performance-related pay arrangements exceeding (1) £17,500 and (2) £25,000 since 4 July 2024.
Answered by James Murray - Chief Secretary to the Treasury
Since 4 July 2024, HM Treasury has approved 200 cases under the senior pay approval process.
Following a July 2025 update to the guidance, HM Treasury approval is required for salaries above £174,000 and performance-related pay over £25,000.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 1 July 2025 to Question 62994 on Defence: Expenditure, whether expenditure on (a) transport and (b) broadband networks are within the scope of spending on critical infrastructure.
Answered by James Murray - Chief Secretary to the Treasury
As set out in the Government's answer of 1 July to Question 62994 on Defence: Expenditure, the Government defines defence and national security spending in line with NATO's definition. NATO's definition of defence and security related expenditure includes areas such as strengthening the defence industrial base and our energy security, enhancing civil preparedness and resilience, and countering hybrid treats.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the document entitled Fixing the foundations: Public spending audit 2024-25, published on 29 July 2024, if she will publish the (a) equality impact assessment, (b) strategic environmental assessment and (b) environmental principles assessment produced for the Ministerial decision to cancel the Restoring Your Railway fund.
Answered by James Murray - Chief Secretary to the Treasury
On 8 July 2024, the Chancellor of the Exchequer instructed HM Treasury officials to undertake a audit of public spending. The audit’s findings showed a forecast overspend on departmental spending of £21.9 billion above the resource departmental expenditure limit (RDEL) totals that had been set at Spring Budget 2024.
Taking immediate action to respond to the spending pressure, the government cancelled the Restoring Your Railway programme as a cost-saving measure of £85 million.
HM Treasury carefully considers the impact of its decisions on those sharing protected characteristics in line with both our legal obligations and with our commitment to promoting fairness.
HM Treasury also carefully considers the environmental impacts of decisions in line with the environmental principles policy statement duty and the recognition of long-term environmental targets to tackle climate change.